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GREEN POND CORP. v. ROCKAWAY TP.

2 N.J. Tax 273 (1981)

GREEN POND CORPORATION AND GREEN POND MOUNTAIN CORPORATION, PLAINTIFFS, v. TOWNSHIP OF ROCKAWAY AND TOWNSHIP OF JEFFERSON, DEFENDANTS.

Tax Court of New Jersey.

February 26, 1981.

Attorney(s) appearing for the Case

George J. Cotz for plaintiff (Weber, Muth & Weber, attorneys).

Fredric J. Sirota for defendant, Rockaway Tp. (Wiley, Malehorn & Sirota, attorneys).

Lawrence P. Cohen for defendant, Jefferson Tp. (Kenihan & Cohen, attorneys).

ANDREW, J.T.C.

The eligibility of woodland for assessment pursuant to the provisions of the Farmland Assessment Act of 1964, N.J.S.A. 54:4-23.1 et seq. is at issue in this local property tax proceeding. Plaintiffs, Green Pond Corporation and Green Pond Mountain Corporation, New Jersey corporations, are the owners of a tract of land of approximately 1000 acres located in Morris County. The property is managed by plaintiffs as a private residential community...

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